Norman C. Tobias

Norman C. Tobias, PhD, LLB, LLB (Droit Civil), consults in the taxation of private wealth as well as executive compensation, pension and benefits arrangements. Until 2018, he provided counsel services as a practising member of the Bars of Ontario and Quebec. He is also adjunct professor emeritus, Faculty of Law, Queen’s University.

He is the author of Taxation of Corporations, Partnerships and Trusts, (5th edition, Thomson Reuters, 2017), the only textbook dedicated to the taxation of the three most common Canadian business and personal planning vehicles: the corporation, the partnership and the trust, and one which the Canadian Courts, including the Supreme Court of Canada, have had regular occasion to quote. The work is a core tax commentary title, in searchable digital format, available to subscribers of Thomson Reuter’s online database, Taxnetpro.

Norman Tobias is a recruiter alumnus in Canada for Amherst College in Massachusetts, an institution that has been ranked consistently by U.S. News and World Report as among the top liberal arts colleges in the United States.

Education

Ph.D. (Religious Studies), 2015
University of Toronto

M.A. (Theology), 2008
University of St. Michael’s College

LL.B. (Civil), 1984
University of Montreal

LL.B., 1978
University of Toronto

B.A., 1975
Amherst College

Practice Areas

• Corporations, Partnerships and Trusts Taxation
• Pensions and Benefits Taxation
• Succession Planning
• Tax Advocacy

Publications

Taxation of Corporations, Partnerships and Trusts
5th ed (Thomson Reuters, 2017)

Taxation of Corporations, Partnerships and Trusts
4th ed (Carswell, 2013)

Taxation of Corporations, Partnerships and Trusts
3rd ed (Carswell, 2006)

Taxation of Corporations, Partnerships and Trusts
2nd ed (Carswell, 2001)

Taxation of Corporations, Partnerships and Trusts
1st ed (Carswell, 1999)

Elections under the Income Tax Act, ITAR’s & Regulations
1996 Canadian Tax Foundation Conference

Minimizing the Impact of Non-Income Taxes for Corporations
1994 Corporate Management Tax Conference (CTF)

The Uses and Abuses of Foreign Asset Protection Trusts
1993 Corporate Management Tax Conference (CTF)